Database design for Reporting purposes from existing system

Question

I'm used to generate reports based on my database tables record and don't have any problem presenting it.

But now, some presentation requirements coming up that seemed to be much complicated to handle if I don't create a dummy table as a repository.

Current System Details and information:

System Type: Inventory Accounting

System design and setup: Can generate reports base on date selected (transaction date) : Individual Reports for : Balance Sheet (BS), Income statement(IS) and Cash flow statement (CFS)

New Report requirements:

1. BS, IS and CFS reports should have different format and display (Mostly the update wanted are the change in Layout display)
2. Saving of every generated reports

I'm thinking to create a dummy db table because of the 2nd requirement in w/c to save every report generated.

Before, I do create repository table for complicated reports but replaced/erased when another user generates the same report.

Question:

1. Base on the new report requirements is it really necessary to create dummy table for this type of report requirements?

2. Well, in real functionality *they can be generated at any time* but for report and recording purposes and as to performance perspective does saving generated reports really make sense?

For those DB Accounting guru, does saving BS, IS and CFS generated reports is a good practice?

Answer 1

Based on the new report requirements, is it really necessary to create a dummy table for this type of report requirements?

Yes, although I would call it a report history table.

Well, in real functionality they can be generated at any time but for report and recording purposes and as to performance perspective does saving generated reports really make sense?

Saving generated reports makes sense from an audit and accountability standpoint. You'd have to ask the people that gave you the requirements, but I've worked on systems where we had to record who made what system queries from what terminal / workstation when. System changes to the database were more strictly monitored. The auditing was required by law.